Graham, John R.; Hanlon, Michelle; Shevlin, Terry - In: National Tax Journal 63 (2010) 4, pp. 1111-1144
Using data from a survey of tax executives, we examine the corporate response to the one-time dividends received deduction in the American Jobs Creation Act of 2004. We describe the firms’ reported sources and uses of the cash repatriated and we also examine non-tax costs companies incurred to...